Pengaruh Penyajian Laporan Keuangan Daerah, Sumber Daya Manusia (SDM), Pengendalian Internal dan Aksesibilitas terhadap Penggunaan Laporan Keuangan Daerah pada SKPD di Kabupaten Indragiri Hulu

Siska, Siska and Sari, Desi Ratna (2016) Pengaruh Penyajian Laporan Keuangan Daerah, Sumber Daya Manusia (SDM), Pengendalian Internal dan Aksesibilitas terhadap Penggunaan Laporan Keuangan Daerah pada SKPD di Kabupaten Indragiri Hulu. Jurnal Ekonomi Kiat, 27 (1). pp. 13-20. ISSN 1410-3834

Text 2. Pengaruh Penyajian Laporan Keuangan Daerah, Sumber Daya Manusia.pdf - Published Version Download (389kB)

Abstract

This research was aimed to examine empirically the effect of the presentation of financial statements, the competence of human resources, internal control, and accessibility to the use of financial statements. The object of this study was SKPD in Indragiri Hulu District. The analytical tool used in this study was multiple linear regression analysis.The results of this study showed that partial presentation of financial statements, internal control, and accessibility variables had a significant effect on the use of financial statements. While competition of human resources variable had no significant effect on the use of financial statements. And in the simultaneous test, presentation of financial statements, the competence of human resources, internal control, and accessibility had a significant effect on the use of financial statements.

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